2006 (2) TMI 378

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..... the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Commissioner of Central Excise has demanded duty of over Rs. 9 lakhs from the appellants by denying them the benefit of SSI Notification Nos. 175/86-C.E. and 1/93-C.E. (as amended) for the period 11-7-1990 to 6-12-1994. He has also imposed a penalty of Rs. 75,000/- on them. After examining the records and hearing both sides, we find .....

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..... Singh Manku, Santok Singh Manku and Kamaljit Singh Manku trading as Sharada Corporation and the same took effect from 6-1-1981 (date of application). It appears from the records that Shri Kamaljit Singh Manku, who was one of the partners of Sharada Corporation, started his own business in the name and style of 'Sharada Paint Industries' and started manufacture and sale of goods covered by the abo .....

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